Tax decreaseIn effectIncome taxNational
Mileage allowance scale for actual expenses raised by 5.4% for 2022 income
The order of 27 March 2023 replaces the tables of the flat-rate scale for vehicle travel expenses used by employees who opt to deduct actual expenses (Article 6 B of Annex IV to the General Tax Code). The scale, raised by 5.4% according to the 22 March 2023 announcement by the minister for public accounts, applies to the taxation of 2022 income.
Measure originators
InitiatorGVT
Gabriel Attal
Gouvernement
InitiatorGVT
Bruno Le Maire
Gouvernement
Amount
0.53 €/km
Impact on public finances
No official estimate found for this measure.
Effective date
8 April 2023
Measure impact
For a 3 CV car driving up to 5,000 km, the allowance rises to €0.529 per km; for 4 CV, to €0.606. Concerns employees declaring actual expenses in 2023, as well as self-employed professionals using the scale.
Official references
Law number: Arrêté du 27 mars 2023 fixant le barème forfaitaire des frais de déplacement
Official Journal: JORF n° 83 du 7 avril 2023
Procedure timeline
Follow the progress of this fiscal measure through the different stages of the parliamentary procedure.
100%
2 / 2 steps
Completed
8 April 2023Entry into force
Application
Immédiate ou à la date prévue
Entrée en vigueur le lendemain de la publication ; barème applicable à la déclaration des revenus de 2022
Completed
7 April 2023Publication in Official Journal
Publication
Publication de l'arrêté du 27 mars 2023 au Journal officiel n° 83 du 7 avril 2023